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L'impact des regroupements municipaux sur le fardeau fiscal et la valeur des propriétés résidentielles au Québec, 1992-1999

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Guy Lacroix ()
Gino Santarossa

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Abstract

In this paper, we study the impact of the municipal mergers that occurred in Quebec between 1992 and 1999 on the effective tax rates and on the market value of residential properties. We show that the impact is undetermined a priori. The empirical analysis relies on two econometric methods that are frequently used in evaluating public policies: (1) The difference in differences estimator; (2) The matching estimator. The two methods yield qualitatively similar and robust results. Overall, the mergers that occurred between 1992 and 1999 are found to have reduced the marginal tax rates by approximately 15%. When disaggregated, it is found that only cities and villages have benefited from a reduction in their tax rates. Finally, the market value of residential properties has not been affected by the mergers.

Nous étudions l?impact des regroupements municipaux survenus au Québec entre 1992 et 1999 sur les taux de taxation effectifs et la valeur marchande des propriétés résidentielles. Nous montrons que l?effet d?un regroupement sur ces deux volets de la vie municipale est indéterminé a priori. L?évaluation s?appuie sur deux méthodes économétriques récentes abondamment utilisées dans la littérature sur l?évaluation des politiques publiques: (1) L?estimateur différence de différences et (2) l?estimateur par appariement. Les deux méthodes économétriques donnent des résultats qualitativement cohérents et robustes. Dans l?ensemble, les regroupements observés entre 1992 et 1999 ont eu pour effet de diminuer globalement les taux de taxation effectifs d?environ 15%. Une analyse plus fine des résultats montre toutefois que seuls les villes et les villages qui se sont regroupés ont bénéficié d?une baisse de leur taux de taxation. Enfin, la valeur marchande des propriétés résidentielles ne semble pas avoir été affectée par les regroupements.

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Paper provided by CIRANO in its series CIRANO Working Papers with number 2003s-56.

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Date of creation: 01 Sep 2003
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Handle: RePEc:cir:cirwor:2003s-56

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Keywords: Municipal mergers; implicit tax rates; residential property value; matching estimator; difference in differences estimator; Fusions municipales; taux d'imposition implicite; valeur des propriétés résidentielles; estimateurs par appariement; estimateur de différence de différences.;

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